Purposes for which tax file numbers may be used

Current

(1)

Subsection (2) applies to the tax file number of a person that is provided to the Secretary:

(a)

under a provision of this Act, for the purposes of this Act:

(i)

by the person; or

(ii)

by the partner of the person; or

(iii)

by the Commissioner of Taxation on the authority of the person; or

(b)

by the Commissioner of Taxation under section 123.

(2)

A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:

(a)

to detect cases in which instalments of parental leave pay have been paid when they should not have been paid;

(b)

to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.

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